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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was … pension. This sentence represents the first time a public official in New York State surrendered their pension as a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… not adequately performed, the Board and District officials run the risk that necessary fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… time. As a result, the District’s surplus fund balance is two times the statutory limit, District officials were not … money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … the planned balances to be accumulated in each reserve and how the reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … percent) as of June 30, 2015. The District’s unrestricted fund balance has been in excess of the limits established by … contribution reserve is reasonable. Reduce excess fund balance to stay within the legal limits. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected … amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all District checks over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
Town of Pittstown Records and Reports 2013M5
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton … Gloversville Enlarged City School District Board Oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has adequate internal controls over its financial operations for the period January 1, 2012 through June 30, … Probation Department Internal Controls Over Financial Operations 2013M340 …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsGermantown Central School District – Financial Management (2013M-230)
… more real property taxes than necessary and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a … serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The … audit the Treasurer’s records and reports during our audit period. As a result, there is an increased risk that errors …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107